CLA-2-92:RR:NC:MM:114 K88356
Ms. Joanne Harmon
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of an electronic keyboard from China
Dear Ms. Harmon:
In your letter dated July 29, 2004 you requested a tariff classification ruling.
The submitted article, CVS item number 276341, is an electronic keyboard. The keyboard has 49 keys, 12 musical instruments, 11 demo songs, four drum sounds, and, record and play features. Additional features are eight rhythms, five melodies, and volume and tempo controls. The keyboard has two speakers, a microphone jack and a 9-volt DC jack. The keyboard uses 6 AA batteries, which are included. The sample is being returned as requested.
The applicable subheading for the electronic keyboard, article number 276341, will be 9207.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for musical instruments, the sound of which is produced, or must be amplified, electrically; keyboard instruments, other than accordions. The rate of duty will be 5.4 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kiefer at 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division